0001104659-24-060617.txt : 20240513 0001104659-24-060617.hdr.sgml : 20240513 20240513164040 ACCESSION NUMBER: 0001104659-24-060617 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 14 CONFORMED PERIOD OF REPORT: 20240513 ITEM INFORMATION: Other Events ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20240513 DATE AS OF CHANGE: 20240513 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICAHN ENTERPRISES L.P. CENTRAL INDEX KEY: 0000813762 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] ORGANIZATION NAME: 04 Manufacturing IRS NUMBER: 133398766 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09516 FILM NUMBER: 24939764 BUSINESS ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 BUSINESS PHONE: (305) 422-4100 MAIL ADDRESS: STREET 1: 16690 COLLINS AVE, STREET 2: PH-1 CITY: SUNNY ISLES BEACH STATE: FL ZIP: 33160 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN REAL ESTATE PARTNERS L P DATE OF NAME CHANGE: 19920703 8-K 1 tm2414234d1_8k.htm FORM 8-K
false 0000813762 0000813762 2024-05-13 2024-05-13 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 8-K

 

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

 

Date of Report (Date of earliest event reported): May 13, 2024

 

(Commission File
Number)
(Exact Name of Registrant as Specified in its Charter)
(Address of Principal Executive Offices) (Zip Code)
(Telephone Number)
(State or Other
Jurisdiction of
Incorporation or
Organization)
(I.R.S. Employer
Identification
No.)
1-9516

ICAHN ENTERPRISES L.P.

16690 Collins Ave, PH-1

Sunny Isles Beach, FL 33160

(305) 422-4100

Delaware 13-3398766

 

N/A

(Former Name or Former Address, if Changed Since Last Report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

¨ Written communication pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

Securities registered pursuant to Section 12(b) of the Act:

 

Title of each class:   Trading
Symbol(s)
  Name of each exchange on which 
registered:
Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests   IEP   Nasdaq Global Select Market

  

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934. Emerging growth company ¨

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ¨

 

 

 

 

  

Item 8.01 Other Events.

 

On May 13, 2024, Icahn Enterprises L.P. (“Icahn Enterprises”) issued a press release announcing that it, together with Icahn Enterprises Finance Corp. (together with Icahn Enterprises, the “Issuers”), priced their offering of $750,000,000 aggregate principal amount of 9.000% Senior Unsecured Notes due 2030 (the “Notes”) in a private placement not registered under the Securities Act of 1933, as amended (such offering, the “Notes Offering”). The aggregate principal amount represents an increase in the size of the Notes Offering of $250,000,000 from the previously announced offering of $500,000,000. The Notes Offering is expected to close on May 28, 2024, subject to customary closing conditions. The Notes will be guaranteed by Icahn Enterprises Holdings L.P. The net proceeds from the Notes Offering will be used to redeem the Issuers’ existing 6.375% Senior Unsecured Notes due 2025 in full. There can be no assurance that the issuance and sale of any debt securities of the Issuers will be consummated.

 

A copy of the press release is attached hereto as Exhibit 99.1.

 

This Current Report on Form 8-K is neither an offer to sell nor a solicitation of an offer to buy any securities of Icahn Enterprises.

 

Item 9.01. Financial Statements and Exhibits

 

(d) Exhibits

 

99.1 - Press Release dated May 13, 2024.

104 - Cover Page Interactive Date File (formatted in Inline XBRL in Exhibit 101).

 

 

 

  

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, each Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

  ICAHN ENTERPRISES L.P.
(Registrant)
   
  By: Icahn Enterprises G.P. Inc.
its general partner
   
Date: May 13, 2024   By: /s/ Ted Papapostolou
      Ted Papapostolou
      Chief Financial Officer

 

 

EX-99.1 2 tm2414234d1_ex99-1.htm EXHIBIT 99.1

Exhibit 99.1

 

Icahn Enterprises L.P. Announces Upsizing and Pricing of Senior Notes

 

(Sunny Isles Beach, Florida, May 13, 2024) – Icahn Enterprises L.P. (NASDAQ: IEP) – Icahn Enterprises L.P. (“Icahn Enterprises”) announced today that it, together with Icahn Enterprises Finance Corp. (together with Icahn Enterprises, the “Issuers”), upsized and priced their offering of $750,000,000 aggregate principal amount of 9.000% Senior Unsecured Notes due 2030 (the “Notes”) in a private placement not registered under the Securities Act of 1933, as amended (the “Securities Act”) (such offering, the “Notes Offering”). The aggregate principal amount represents an increase in the size of the Notes Offering of $250,000,000 from the previously announced offering of $500,000,000. The Notes Offering is expected to close on May 28, 2024, subject to customary closing conditions. The Notes will be issued under an indenture by and among the Issuers, Icahn Enterprises Holdings L.P., as guarantor (the “Guarantor”), and Wilmington Trust, National Association, as trustee, and will be guaranteed by the Guarantor. The net proceeds from the Notes Offering will be used to redeem the Issuers’ existing 6.375% Senior Unsecured Notes due 2025 in full. There can be no assurance that the issuance and sale of any debt securities will be consummated.

 

The Notes and related guarantees are being offered only (1) in the United States to persons reasonably believed to be qualified institutional buyers in reliance on Rule 144A under the Securities Act and (2) outside the United States to persons other than “U.S. persons” in compliance with Regulation S under the Securities Act. The Notes and related guarantees have not been registered under the Securities Act or the securities laws of any other jurisdiction and may not be offered or sold in the United States absent registration or an applicable exemption from the registration requirements.

 

This press release is being issued pursuant to and in accordance with Rule 135c under the Securities Act. This press release shall not constitute an offer to sell or a solicitation of an offer to buy any securities of the Issuers.

 

About Icahn Enterprises L.P.

 

Icahn Enterprises L.P. (NASDAQ: IEP), a master limited partnership, is a diversified holding company owning subsidiaries currently engaged in the following continuing operating businesses: Investment, Energy, Automotive, Food Packaging, Real Estate, Home Fashion and Pharma.

 

Caution Concerning Forward-Looking Statements

 

This release contains certain statements that are, or may deemed to be, “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, many of which are beyond our ability to control or predict. Forward-looking statements may be identified by words such as “expects,” “anticipates,” “intends,” “plans,” “believes,” “seeks,” “estimates,” “will” or words of similar meaning and include, but are not limited to, statements about the expected future business and financial performance of Icahn Enterprises and its subsidiaries. Actual events, results and outcomes may differ materially from our expectations due to a variety of known and unknown risks, uncertainties and other factors, including risks related to economic downturns, substantial competition and rising operating costs; the impacts from the Russia/Ukraine conflict and ongoing conflict in the Middle East, including economic volatility and the impacts of export controls and other economic sanctions, risks related to our investment activities, including the nature of the investments made by the private funds in which we invest, declines in the fair value of our investments, losses in the private funds and loss of key employees; risks related to our ability to continue to conduct our activities in a manner so as to not be deemed an investment company under the Investment Company Act of 1940, as amended, or to be taxed as a corporation; risks related to short sellers and associated litigation and regulatory inquiries; risks related to our general partner and controlling unitholder; pledges of our units by our controlling unitholder; risks related to our energy business, including the volatility and availability of crude oil, other feed stocks and refined products, declines in global demand for crude oil, refined products and liquid transportation fuels, unfavorable refining margin (crack spread), interrupted access to pipelines, significant fluctuations in nitrogen fertilizer demand in the agricultural industry and seasonality of results; risks related to potential strategic transactions involving our Energy segment; risks related to our automotive activities and exposure to adverse conditions in the automotive industry, including as a result of the COVID-19 pandemic and the Chapter 11 filing of our automotive parts subsidiary; risks related to our food packaging activities, including competition from better capitalized competitors, inability of our suppliers to timely deliver raw materials, and the failure to effectively respond to industry changes in casings technology; supply chain issues; inflation, including increased costs of raw materials and shipping, including as a result of the Russia/Ukraine conflict and conflict in the Middle East; interest rate increases; labor shortages and workforce availability; risks related to our real estate activities, including the extent of any tenant bankruptcies and insolvencies; risks related to our home fashion operations, including changes in the availability and price of raw materials, manufacturing disruptions, and changes in transportation costs and delivery times; and other risks and uncertainties detailed from time to time in our filings with the Securities and Exchange Commission including our Annual Report on Form 10-K and our Quarterly Reports on Form 10-Q under the caption “Risk Factors”. Additionally, there may be other factors not presently known to us or which we currently consider to be immaterial that may cause our actual results to differ materially from the forward-looking statements. Past performance in our Investment segment is not indicative of future performance. We undertake no obligation to publicly update or review any forward-looking information, whether as a result of new information, future developments or otherwise.

 

Investor Contact:

Ted Papapostolou, Chief Financial Officer

IR@ielp.com

(800) 255-2737

 

 

 

 

EX-101.SCH 3 iep-20240513.xsd XBRL TAXONOMY EXTENSION SCHEMA 00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink EX-101.LAB 4 iep-20240513_lab.xml XBRL TAXONOMY EXTENSION LABEL LINKBASE Cover [Abstract] Document Type Amendment Flag Amendment Description Document Registration Statement Document Annual Report Document Quarterly Report Document Transition Report Document Shell Company Report Document Shell Company Event Date Document Period Start Date Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Current Fiscal Year End Date Entity File Number Entity Registrant Name Entity Central Index Key Entity Primary SIC Number Entity Tax Identification Number Entity Incorporation, State or Country Code Entity Address, Address Line One Entity Address, Address Line Two Entity Address, Address Line Three Entity Address, City or Town Entity Address, State or Province Entity Address, Country Entity Address, Postal Zip Code Country Region City Area Code Local Phone Number Extension Written Communications Soliciting Material Pre-commencement Tender Offer Pre-commencement Issuer Tender Offer Title of 12(b) Security No Trading Symbol Flag Trading Symbol Security Exchange Name Title of 12(g) Security Security Reporting Obligation Annual Information Form Audited Annual Financial Statements Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Entity Emerging Growth Company Elected Not To Use the Extended Transition Period Document Accounting Standard Other Reporting Standard Item Number Entity Shell Company Entity Public Float Entity Bankruptcy Proceedings, Reporting Current Entity Common Stock, Shares Outstanding Documents Incorporated by Reference [Text Block] EX-101.PRE 5 iep-20240513_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE XML 7 R1.htm IDEA: XBRL DOCUMENT v3.24.1.1.u2
Cover
May 13, 2024
Cover [Abstract]  
Document Type 8-K
Amendment Flag false
Document Period End Date May 13, 2024
Entity File Number 1-9516
Entity Registrant Name ICAHN ENTERPRISES L.P.
Entity Central Index Key 0000813762
Entity Tax Identification Number 13-3398766
Entity Incorporation, State or Country Code DE
Entity Address, Address Line One 16690 Collins Ave
Entity Address, Address Line Two PH-1
Entity Address, City or Town Sunny Isles Beach
Entity Address, State or Province FL
Entity Address, Postal Zip Code 33160
City Area Code 305
Local Phone Number 422-4100
Written Communications false
Soliciting Material false
Pre-commencement Tender Offer false
Pre-commencement Issuer Tender Offer false
Title of 12(b) Security Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests
Trading Symbol IEP
Security Exchange Name NASDAQ
Entity Emerging Growth Company false
EXCEL 8 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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end XML 9 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 10 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 12 FilingSummary.xml IDEA: XBRL DOCUMENT 3.24.1.1.u2 html 1 23 1 false 0 0 false 3 false false R1.htm 00000001 - Document - Cover Sheet http://ielp.com/role/Cover Cover Cover 1 false false All Reports Book All Reports iep-20240513.xsd iep-20240513_lab.xml iep-20240513_pre.xml tm2414234d1_8k.htm http://xbrl.sec.gov/dei/2023 true false JSON 14 MetaLinks.json IDEA: XBRL DOCUMENT { "version": "2.2", "instance": { "tm2414234d1_8k.htm": { "nsprefix": "iep", "nsuri": "http://ielp.com/20240513", "dts": { "schema": { "local": [ "iep-20240513.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd", "https://xbrl.sec.gov/country/2023/country-2023.xsd", "https://xbrl.sec.gov/dei/2023/dei-2023.xsd" ] }, "labelLink": { "local": [ "iep-20240513_lab.xml" ] }, "presentationLink": { "local": [ "iep-20240513_pre.xml" ] }, "inline": { "local": [ "tm2414234d1_8k.htm" ] } }, "keyStandard": 23, "keyCustom": 0, "axisStandard": 0, "axisCustom": 0, "memberStandard": 0, "memberCustom": 0, "hidden": { "total": 2, "http://xbrl.sec.gov/dei/2023": 2 }, "contextCount": 1, "entityCount": 1, "segmentCount": 0, "elementCount": 59, "unitCount": 3, "baseTaxonomies": { "http://xbrl.sec.gov/dei/2023": 23 }, "report": { "R1": { "role": "http://ielp.com/role/Cover", "longName": "00000001 - Document - Cover", "shortName": "Cover", "isDefault": "true", "groupType": "document", "subGroupType": "", "menuCat": "Cover", "order": "1", "firstAnchor": { "contextRef": "AsOf2024-05-13", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "b", "p", "body", "html" ], "reportCount": 1, "baseRef": "tm2414234d1_8k.htm", "first": true, "unique": true }, "uniqueAnchor": { "contextRef": "AsOf2024-05-13", "name": "dei:DocumentType", "unitRef": null, "xsiNil": "false", "lang": "en-US", "decimals": null, "ancestors": [ "span", "b", "p", "body", "html" ], "reportCount": 1, "baseRef": "tm2414234d1_8k.htm", "first": true, "unique": true } } }, "tag": { "dei_AmendmentDescription": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentDescription", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Amendment Description", "documentation": "Description of changes contained within amended document." } } }, "auth_ref": [] }, "dei_AmendmentFlag": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AmendmentFlag", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Amendment Flag", "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission." } } }, "auth_ref": [] }, "dei_AnnualInformationForm": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AnnualInformationForm", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Annual Information Form", "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form." } } }, "auth_ref": [ "r14" ] }, "dei_AuditedAnnualFinancialStatements": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "AuditedAnnualFinancialStatements", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Audited Annual Financial Statements", "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements." } } }, "auth_ref": [ "r14" ] }, "dei_CityAreaCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CityAreaCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "City Area Code", "documentation": "Area code of city" } } }, "auth_ref": [] }, "dei_CountryRegion": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CountryRegion", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Country Region", "documentation": "Region code of country" } } }, "auth_ref": [] }, "dei_CoverAbstract": { "xbrltype": "stringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CoverAbstract", "lang": { "en-us": { "role": { "label": "Cover [Abstract]", "documentation": "Cover page." } } }, "auth_ref": [] }, "dei_CurrentFiscalYearEndDate": { "xbrltype": "gMonthDayItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "CurrentFiscalYearEndDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Current Fiscal Year End Date", "documentation": "End date of current fiscal year in the format --MM-DD." } } }, "auth_ref": [] }, "dei_DocumentAccountingStandard": { "xbrltype": "accountingStandardItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentAccountingStandard", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Accounting Standard", "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'." } } }, "auth_ref": [ "r13" ] }, "dei_DocumentAnnualReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentAnnualReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Annual Report", "documentation": "Boolean flag that is true only for a form used as an annual report." } } }, "auth_ref": [ "r11", "r13", "r14" ] }, "dei_DocumentFiscalPeriodFocus": { "xbrltype": "fiscalPeriodItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalPeriodFocus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Fiscal Period Focus", "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY." } } }, "auth_ref": [] }, "dei_DocumentFiscalYearFocus": { "xbrltype": "gYearItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentFiscalYearFocus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Fiscal Year Focus", "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006." } } }, "auth_ref": [] }, "dei_DocumentPeriodEndDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodEndDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Period End Date", "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD." } } }, "auth_ref": [] }, "dei_DocumentPeriodStartDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentPeriodStartDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Period Start Date", "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format." } } }, "auth_ref": [] }, "dei_DocumentQuarterlyReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentQuarterlyReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Quarterly Report", "documentation": "Boolean flag that is true only for a form used as an quarterly report." } } }, "auth_ref": [ "r12" ] }, "dei_DocumentRegistrationStatement": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentRegistrationStatement", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Registration Statement", "documentation": "Boolean flag that is true only for a form used as a registration statement." } } }, "auth_ref": [ "r0" ] }, "dei_DocumentShellCompanyEventDate": { "xbrltype": "dateItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentShellCompanyEventDate", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Shell Company Event Date", "documentation": "Date of event requiring a shell company report." } } }, "auth_ref": [ "r13" ] }, "dei_DocumentShellCompanyReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentShellCompanyReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Shell Company Report", "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act." } } }, "auth_ref": [ "r13" ] }, "dei_DocumentTransitionReport": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentTransitionReport", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Transition Report", "documentation": "Boolean flag that is true only for a form used as a transition report." } } }, "auth_ref": [ "r15" ] }, "dei_DocumentType": { "xbrltype": "submissionTypeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentType", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Document Type", "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'." } } }, "auth_ref": [] }, "dei_DocumentsIncorporatedByReferenceTextBlock": { "xbrltype": "textBlockItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "DocumentsIncorporatedByReferenceTextBlock", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Documents Incorporated by Reference [Text Block]", "documentation": "Documents incorporated by reference." } } }, "auth_ref": [ "r3" ] }, "dei_EntityAddressAddressLine1": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine1", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line One", "documentation": "Address Line 1 such as Attn, Building Name, Street Name" } } }, "auth_ref": [] }, "dei_EntityAddressAddressLine2": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine2", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line Two", "documentation": "Address Line 2 such as Street or Suite number" } } }, "auth_ref": [] }, "dei_EntityAddressAddressLine3": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressAddressLine3", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Address Line Three", "documentation": "Address Line 3 such as an Office Park" } } }, "auth_ref": [] }, "dei_EntityAddressCityOrTown": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCityOrTown", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, City or Town", "documentation": "Name of the City or Town" } } }, "auth_ref": [] }, "dei_EntityAddressCountry": { "xbrltype": "countryCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressCountry", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Country", "documentation": "ISO 3166-1 alpha-2 country code." } } }, "auth_ref": [] }, "dei_EntityAddressPostalZipCode": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressPostalZipCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, Postal Zip Code", "documentation": "Code for the postal or zip code" } } }, "auth_ref": [] }, "dei_EntityAddressStateOrProvince": { "xbrltype": "stateOrProvinceItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityAddressStateOrProvince", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Address, State or Province", "documentation": "Name of the state or province." } } }, "auth_ref": [] }, "dei_EntityBankruptcyProceedingsReportingCurrent": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityBankruptcyProceedingsReportingCurrent", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Bankruptcy Proceedings, Reporting Current", "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element." } } }, "auth_ref": [ "r6" ] }, "dei_EntityCentralIndexKey": { "xbrltype": "centralIndexKeyItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCentralIndexKey", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Central Index Key", "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK." } } }, "auth_ref": [ "r2" ] }, "dei_EntityCommonStockSharesOutstanding": { "xbrltype": "sharesItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCommonStockSharesOutstanding", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Common Stock, Shares Outstanding", "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument." } } }, "auth_ref": [] }, "dei_EntityCurrentReportingStatus": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityCurrentReportingStatus", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Current Reporting Status", "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [] }, "dei_EntityEmergingGrowthCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityEmergingGrowthCompany", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Emerging Growth Company", "documentation": "Indicate if registrant meets the emerging growth company criteria." } } }, "auth_ref": [ "r2" ] }, "dei_EntityExTransitionPeriod": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityExTransitionPeriod", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Elected Not To Use the Extended Transition Period", "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards." } } }, "auth_ref": [ "r19" ] }, "dei_EntityFileNumber": { "xbrltype": "fileNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFileNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity File Number", "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen." } } }, "auth_ref": [] }, "dei_EntityFilerCategory": { "xbrltype": "filerCategoryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityFilerCategory", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Filer Category", "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure." } } }, "auth_ref": [ "r2" ] }, "dei_EntityIncorporationStateCountryCode": { "xbrltype": "edgarStateCountryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityIncorporationStateCountryCode", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Incorporation, State or Country Code", "documentation": "Two-character EDGAR code representing the state or country of incorporation." } } }, "auth_ref": [] }, "dei_EntityInteractiveDataCurrent": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityInteractiveDataCurrent", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Interactive Data Current", "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)." } } }, "auth_ref": [ "r16" ] }, "dei_EntityPrimarySicNumber": { "xbrltype": "sicNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityPrimarySicNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Primary SIC Number", "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity." } } }, "auth_ref": [ "r14" ] }, "dei_EntityPublicFloat": { "xbrltype": "monetaryItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityPublicFloat", "crdr": "credit", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Public Float", "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter." } } }, "auth_ref": [] }, "dei_EntityRegistrantName": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityRegistrantName", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Registrant Name", "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC." } } }, "auth_ref": [ "r2" ] }, "dei_EntityShellCompany": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityShellCompany", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Shell Company", "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act." } } }, "auth_ref": [ "r2" ] }, "dei_EntitySmallBusiness": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntitySmallBusiness", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Small Business", "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)." } } }, "auth_ref": [ "r2" ] }, "dei_EntityTaxIdentificationNumber": { "xbrltype": "employerIdItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityTaxIdentificationNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Tax Identification Number", "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS." } } }, "auth_ref": [ "r2" ] }, "dei_EntityVoluntaryFilers": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityVoluntaryFilers", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Voluntary Filers", "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act." } } }, "auth_ref": [] }, "dei_EntityWellKnownSeasonedIssuer": { "xbrltype": "yesNoItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "EntityWellKnownSeasonedIssuer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Entity Well-known Seasoned Issuer", "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A." } } }, "auth_ref": [ "r17" ] }, "dei_Extension": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Extension", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Extension", "documentation": "Extension number for local phone number." } } }, "auth_ref": [] }, "dei_LocalPhoneNumber": { "xbrltype": "normalizedStringItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "LocalPhoneNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Local Phone Number", "documentation": "Local phone number for entity." } } }, "auth_ref": [] }, "dei_NoTradingSymbolFlag": { "xbrltype": "trueItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "NoTradingSymbolFlag", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "No Trading Symbol Flag", "documentation": "Boolean flag that is true only for a security having no trading symbol." } } }, "auth_ref": [] }, "dei_OtherReportingStandardItemNumber": { "xbrltype": "otherReportingStandardItemNumberItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "OtherReportingStandardItemNumber", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Other Reporting Standard Item Number", "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS." } } }, "auth_ref": [ "r13" ] }, "dei_PreCommencementIssuerTenderOffer": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "PreCommencementIssuerTenderOffer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Pre-commencement Issuer Tender Offer", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act." } } }, "auth_ref": [ "r7" ] }, "dei_PreCommencementTenderOffer": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "PreCommencementTenderOffer", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Pre-commencement Tender Offer", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act." } } }, "auth_ref": [ "r8" ] }, "dei_Security12bTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12bTitle", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Title of 12(b) Security", "documentation": "Title of a 12(b) registered security." } } }, "auth_ref": [ "r1" ] }, "dei_Security12gTitle": { "xbrltype": "securityTitleItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "Security12gTitle", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Title of 12(g) Security", "documentation": "Title of a 12(g) registered security." } } }, "auth_ref": [ "r5" ] }, "dei_SecurityExchangeName": { "xbrltype": "edgarExchangeCodeItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityExchangeName", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Security Exchange Name", "documentation": "Name of the Exchange on which a security is registered." } } }, "auth_ref": [ "r4" ] }, "dei_SecurityReportingObligation": { "xbrltype": "securityReportingObligationItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SecurityReportingObligation", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Security Reporting Obligation", "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act." } } }, "auth_ref": [ "r9" ] }, "dei_SolicitingMaterial": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "SolicitingMaterial", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Soliciting Material", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act." } } }, "auth_ref": [ "r10" ] }, "dei_TradingSymbol": { "xbrltype": "tradingSymbolItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "TradingSymbol", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Trading Symbol", "documentation": "Trading symbol of an instrument as listed on an exchange." } } }, "auth_ref": [] }, "dei_WrittenCommunications": { "xbrltype": "booleanItemType", "nsuri": "http://xbrl.sec.gov/dei/2023", "localname": "WrittenCommunications", "presentation": [ "http://ielp.com/role/Cover" ], "lang": { "en-us": { "role": { "label": "Written Communications", "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act." } } }, "auth_ref": [ "r18" ] } } } }, "std_ref": { "r0": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12" }, "r1": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b" }, "r2": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-2" }, "r3": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "b-23" }, "r4": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "d1-1" }, "r5": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12", "Subsection": "g" }, "r6": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "12, 13, 15d" }, "r7": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "13e", "Subsection": "4c" }, "r8": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "14d", "Subsection": "2b" }, "r9": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Number": "240", "Section": "15", "Subsection": "d" }, "r10": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Exchange Act", "Section": "14a", "Number": "240", "Subsection": "12" }, "r11": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-K", "Number": "249", "Section": "310" }, "r12": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 10-Q", "Number": "240", "Section": "308", "Subsection": "a" }, "r13": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 20-F", "Number": "249", "Section": "220", "Subsection": "f" }, "r14": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Form 40-F", "Number": "249", "Section": "240", "Subsection": "f" }, "r15": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Section": "13", "Subsection": "a-1" }, "r16": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Regulation S-T", "Number": "232", "Section": "405" }, "r17": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "230", "Section": "405" }, "r18": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "230", "Section": "425" }, "r19": { "role": "http://www.xbrl.org/2003/role/presentationRef", "Publisher": "SEC", "Name": "Securities Act", "Number": "7A", "Section": "B", "Subsection": "2" } } } ZIP 15 0001104659-24-060617-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001104659-24-060617-xbrl.zip M4$L#!!0 ( !*%K5C];U5X)0, -0+ 0 :65P+3(P,C0P-3$S+GAS M9+55VW+:,!!][TS_0?5KQC:&IFD())/+),.4)"WD_M(1]AHTV)(CR5SZ]95\ MX69P@;9^DG?/.;OKW94;9Y,P0"/@@C#:-!RK8B"@+O,([3>-QZYYWKULM0QT M=OKQ U)/XY-IHFL"@5='5\PU6]1G)^@.AU!'-T"!8\GX"7K"0:PM[)H$P-$E M"Z, )"A'&JF.#JUJM8=,XX^=UDQW(&4DZK8]'H\MRD9XS/A06"X+ MMQ/L2BQC,5.K3"K9LQW]E@AW1C[ YX?CHTF'O/2!?HW;N/;F/N/[FV^]>^_7 M6^<@?AU.9'AQU.N$[P_3SX/^T^@5IL3_<7/Q/'1?[]*0#>$.(,1(-8.*IJ'K MR\H;URS&^W:U4G'LE]MV-\$9*; ^"0@=KH,[Q\?'=N+-H07DI,>#7+IF:W!(( 0J+QF/+P"'\>!RN$]Q@'Q"7@&DICW0>KY$A%VH40I'U!,*5-SK)8I MLVA;%!$UJ#.#,NG&UCD+X$%EC/1!+5)17COL2Z8N @,1KVFDQP6A7,H#GU"2 MA,V6QD&F7I%8EZ>.";-AKX*+2K$ [YZ>)N>(@U#TI)RV,F3\#%+.=7'@QL%> MU'E^9IYD3J>G?%\(@'4<8R/YW MA0>XMVOAB@+!?ZRXK?6+I3;LY9U2[ZM[UU#5,BX1+2QOV;697OAMYB92)13] M9N8\4YM,IVK6'&LBO'FFNR0Q_P*[)9'S]DABP^6]+K[8!-<'/4*U;8-N^ F4 M!EW+L2&0(K?LG<+B+^,OY+:6T*)54_6QYFQ.YT_,Y%WL-00N MBZGDTUT&89&2O^S7C?G/?KM&Y/BT"?K_OV_8/::@&'S="#3L5$T=?P-02P,$ M% @ $H6M6"T3#8G]"@ @(8 !0 !I97 M,C R-# U,3-?;&%B+GAM M;,V=76_CN!6&[POT/W#=FQ88QQ,'+9#L9!<93[(P-IMD8\]LVT6QH"7&$4*3 M 24G]K\O*8FR1/%(2HJ2G(L9C_@>ZJ7XF*2^CC_]N-M0]$)$FG!V/CH^^CA" MA$4\3MCZ?/1U,;Y8S.;S$4HSS&),.2/G(\9'/_[PYS\A^>?3=^,QNDH(C<_0 M%QZ-Y^R!?X]N\(::8D([*@V/$9^OO1 M=+I"X_& >K\1%G/Q]7Y>U?N89<_IV63R^OIZQ/@+?N7B*3V*^&98A8L,9]NT MJNWC[F/YIPC_1!/V=*;^6N&4('F\6'JV2Y/SD=ION=O7DR,NUI/IQX_'DW_^ MU=\PAG>;?W[@:!"O6_L9:-U:;Q\71\[&:H$!,5/V%DC3,2JQV=JAT=_T/MZ"_EYFN\(G2$ ME%+R ;;KM%%7&31Q;?:.B(3'E^Q]KLUH3_;E=T=D_T,#ZO'.F[#D&:;O,E^/ M=&[[AKSOB!_BW!]I.AI7*B81EU/3 T89,D)1O143>U"MUM]!1*AUMJ%2H M)15AXZ^+T0^Y!OVN5?_Y-#G4XJ"CY1)HNR$L6\H:+2UH%KOJ9ILIWKC1(B7QU M\Q>21B)Y5LOYKG8T9,X[W6*RU?[).U-2B+*CS6Z(V M=@QC@-[UT-]IVYP+K.(@H!GB$)PMZD&HBO+$T05C6TSOR3,77?@T9:ZIL9DT M8:EK@F+$8@Q$H]"B0NR)B%^W\HR="+KOA:*E=,T%8-5$PY %18?=&PA()??+ MR%)@EB9J .N%I"UU?KH!F&V=>ABZH#@!S,&G))7>+RF+1T*INA^ 6?^ 8A.[ MI@4V;/+25@9%#&@/9":/0&5(.-A\3GI;M+GXJ<; (F0X' M4I2'(17GB:3:;8@>AEI*U_0 5DUN#%E0Q-B]@:P4)!B%0Z/X 8 M-NUXE*( X6@ZZT-#JGV"<96D$::%ERNY+>UHGD7K&A#0K@E)2Q@4*) [$)8B M0#.3AW@%YE\$BV&XU)1^8&E9M:-2R0($Q?36AXG2>X%DMA6BX1J><6"ILYNR M/6:K^[. +@A0>LRU[MH6\@8HGF:@2Y8EV5X]3W>SW:R(L#2N+7'%!F1.,V&6 M!\$"8,IDH) AI4.%T$O/Z[L$+%,/,8+-,65N";";;%+0U 1$@M480,-!FS]3 MZH6(F1R9!*9S%I/=SV0/MJNE<\L$8+,)A2$*B J[,P"+4HQR-9)R+V#K>P]-AN,@.( T*GVR% D Q"S2B?(,U9Q,4SKSWN,.-;.0#N9SR&5R@]46ZA M&M2$)EJ=(0$!-L0G@%DC]$/Q3 KBZCV>O *D:O!"W$4Z!9 MOO) H#EY0U-/_$-S,A2:DZ"A.7D7-++CO8XU,_GQ5BSYJ^WA;%#I!9FV52LP M!UEXN+2\]<&B M1Z1H7XQ"1?6-V*.\%?$A;!2V9([@48P+25&D,;'CIV@WW\ M5 MB'>=UK"D6Y;U?$BWS,\HT3=J'F$(3'B1-8[V#2Z'VB<0=3S-,_YT\=YZ( MV\5>\+ :MD+24(:'BLU>'S!%#))!/DZL2US5#0WKJV1&N;M7@"VV#J\ UPJ# M@,#FJ/T*<''UI!"Y[F;%J" 8&!&:QRTU/K[( M*KL+O7OD#'Y H"UQU=.0.=W;9GD0/0Z8,GL]EZ%X511$ M[W8Q?;.9INB7B3?!80CPA!)H'0&KI0\0),MD+51'HDZT%B;9R?MP?3U?+ M)*.VD\NVQ-F/K7U=^0CG+<_3=\*;!*'KO8 M;U:< MFGK"I7$'18U!Q8)$&@ /LR:;CAJ)2B0NLC.U7#K*4Y1KDK *RV=-_T=>>AOS+7?0H31'@A02[S/70;S-I#O]U31 (=!AKG9244J2U M/EY(.$Q9Z_Y%P-K;(F#=LPA8A[@(6 ]=!*R]+0+T;HL4(7).&54(.L2XSFB9ISA3Z?G%)M__E?Q@:26@'^(,UH& MFJ_ Z=&'P= PDRV"?-"TC=.MRS#(G^77-A& M)D#GEAS 9I,80Q00*79G "&5&!5J/R]H%]DCJD56\;M#8 ,AN>/7M3M-&V]M M6[4!,=-I$'J'N\SY<5@;%U&>7K',B/J]B.2%?,$9+KV![87DKE^J[#)MODUI MTP:$4*=!\/W)*D:EBL&:*6\I8\1,+K76O.,I<4/E/G%,RV([=TPE"0@/FZ^. M##("::T7%A8;3.GG;9HPDL(3D:%RRX+58I.%AB0@%FR^ !9R*=):+RQ<;HA8 MR^GM)\%?L\8U1WWZ(&@::-)D*@]KGESG@4A%^LQF5$]N#R_Q M&B+'*V.+06-A7%,$P0AH"UH6UW\KP$_NO.V*)M$5Y1B^RM+0.,Z8U[9G),L[ M" (BH.T*2I&7"U&N]-+_GS%[$MOG+-K?"1X1HIZR2JO1JN_ZV\!HM\R\J4E- MF@:%!L396_P"!!ZJ0+4Z/M1F+)\7\]1#XRJ;&X^>%H]8'L#;;9:J&50:@Z^" M=P8YOKTPH '&38:.B(#0&V 3NN&01Z(\] ,J@E$MVM/Y67K( DCBS_M[\D"$ M>N]@27;99[FCIXXSC &QKL_>!C?'/)GK#0P"PK>ZA4[U4E2O *W4,V)E%>AW M50G*:[']?GE]T[7\)#?K3?*O%4Z)W/)?4$L#!!0 ( !*%K5CZ*=R/4P< M ,Q7 4 :65P+3(P,C0P-3$S7W!R92YX;6S-G%USXC84AN\[T__@TFM" M@&[;9)/N)&S883:[24-VM^W-CK %:")+C"0'^/>5;,SR8+=*>?1,E6927+:Z)Z>MB(I8)DS,+EM?QNVK\6 T:D7:$)$0+@6] M; G9>O?7SS]%]N?BEW8[&C+*D_/HO8S;(S&5;Z//)*7GT05R M>2+D,UE*]:1/8IG"*AP;8C*]K>UT=;KY*8I?<":>SMVO"=$TLKR$/E]I=MER M[6Z:7?9/I)IU>J>GWJ+9N17NOW8I:[M-[6ZOW>^> MK'32*N'G!)7D](%.(_?71F_;J@W*P@6KX[[H#*3=&6TO\R)S1:>7+487MN+> M;Z=ONGU7[:][&K->V'U2,[=+M:+.7I,+1345)G=Y:S?L%:$K8_8A MG3+,..%F'^E&;;=#9:EMQWXLE)M.E-W@,MYKF3OP\L!EN1/G>#6-3V;RN9-0 M9C'W^NZ#8U#XM_]\SQNZFFBC2&S*FCB94)[7_]UJ#B2=!GI5DGBT-59W:E]Q MV*?=@%VI.)(JHV?83UXZ(RY_KJNN+,L=1O#XX*G"!!\'W.D"+I%BL"5$!GA#W0A50WX?260 M]V^8O*N\(6'^.R/*4,77$-)'8B#L-YBP/0Z1>#\J(C1S?"# C]5 XK^C7GAX M/"(A'\\IYRYS(P*TEU?I@=C_P,3N]_D*P-\\N_.[/;7 V>\4 >+_\[7@/W*+ M%(%[JIA,["E= =@?B8'4SS"I>QRB\KX1"93V5@K.?_!A']A#0CUD.B:\Z-'0 M;M-AW!5R*'*4G+/6)BKV?RE18.@[8BARE#2TQF+#P >94GN="8XJ?C44.4H" M6F>R8>8WPC"S=K?Z/V?IY,>-TWW6QRHH8Y2DTV<*A6UYIT$8]P0CQ/=0"66, MDFN&S*%P'E@_BO"12.CJ(UV'0!])H:11_+EE@G9#H:B4@Y\1X04@8/.58.^]#'L/ MCATE#ZVU^4JP]U^&O0_'CI*+UMK$Q#ZP'^_4HUQZGD![Q5#D*+EHC45,X/F9 MYD[=*_G,BJE0==2/2D#1(Z:H8;.H.WQQDH?L[:42RALQ7:TVA\GY7FI#^']L M47_8QER)X/_98!>6*DDGZ3#4]\+I)Q-I[Z.]\#9[!AC*L'MIH M&.,WQ8SMP4"F:28V]V@\3\4\4BA>E/0O:*]AU&/)6:\?U7@/)%"P*)E=I1VD,>%F%<^)F%'_[(5J M)10P2J87,H%NE>3^&]D,U=H\4"AQGB63(7M.HLX09FA1=&C)!1&Q3JNVZ M-D]V7E\*&@"<-91 TRBW][]1SC\*N11C2K04-"DN]4-W^+U%H%% ?(988QIX3SZTPS075P;#D00B$CSGFMM(8"^2:E:F8'M0]*+LU\L[8S!-M3 H= M<69KT"H._-6/=>3%^K<@^0HU^.T$B-B])K%>NQ'';B)%<287"5$>ZB$]E#OJ MPDJ_T8;)WYDY5;O73WEG1C9O"TUZJ"\%C0)*N@HUC7-NW5G)'SRU[NF@O!$3 MTRIC.&NFL@EG\9!+$KPNWY-!^2)FH16V4/!>$_&DLH6)U_=*QI2ZQR=Z>[0! M$B)@!="0(.:G+T*!<[M IJE;3"3CI_'S*\(@02-@<) MD#FVMBHE; $*QO98(L#\]5]+ML$&DY!S9]_;J9U);$E]J;O5W9*\A_^93TQT M3UQ&;>O3KTHZ^RLBEFX;U!I^^K76K;=:O_ZGFC@<<>@&72WV*3GBW*ED,K/9 M+#W3TK8[S"CEVS7O=>5!5\KLG*H4'Z+# MZ[$<,-_65Q$T X?DZU'G?-6=Q_=?=7#+:"+62@ M->@X9:DAQLZR\P"SONSH-T2@PCO7-@F+[2U;(MUU>VIQ=Q%/L=\8&OV1'3(9?.*EA1F1;!132#QYY!3;I+J8<;[F3B<$(Z1&)PB MWZ?T_E.R;EN<6#S56S@@9=U[^I3D9,XSTO8R,"KC@3S\5RJ%FH#3J* NX1_1 M)9Z0"IH;\X^H=2Q_N GNW 5NW 5N[ M0\CEEH.>,3I?OB6@2D W_%>;$,N O[QIXN'M )N,/ &2&H+4L$#^BSJ H;@OG MBWIDXIB8$_;G;[_]!@V==EN,;)A$< 6_P>L_CVU]*AY;UM).S\%\6YQ,6!IP MLMV)*QS!U!_?*K>^@_*HA%=/ '\C;!+V*UZ*]VQ!X/)=T\ G4"/2S)#'7N"K0/OQ0'@=^E F)Q![X-A M!F4@]$4%6;9%1!N=5X3Y$!=L4CY0PR"6,%#Q!+TN0?XNU3WCF_..<%TUUAX( M]4UE\RFP:D2-3\DFUKG0F2P\6\ TX"*T$M'29%6JZ6$F ODEN')A7+%ZG*RN M%#D.<2;,LR #O"]Q(1X@3+8+'U]ANCP@ZR5FO^+Q+/M=X]]UFT)-(?H.7R]?4$ T# M2EPDZ2:QRV"]=185S?K@);),'#8?EP-RM(T-$B 0."> M.6^#[S,O^SP3P)VQ"H&"EU'7/;7;4^F?=U\F)@AC >$\N>4.L1 MG(_*8QUI#-B@.F)DE=X:%<:L-^U1N5XK8#3EEUP/'[;_HVY_:D@C3Q;D8-/A)>._LA M&1G>MUV@QQM^9&)]C &8K9)C8_(;PP@>>W*JETL!2E&?\ Z V^3U7__HA2R M'SW6_']#+&0B/&QR[A&173+@TN&(AU\$=&17F)P(G%V7IB5$#V-(:-MQBD[" MOE/8I$.8)1W<$G%!F/WJS66KUSA&W5ZMU^@>9OK5GX2N;J-^TVGU6HTNJET> MH\;7^FGM\J21J+7(2 M+EF$<^5L4P;3J500K(ILY59?!OJKD/_'X#,Y&I:NC_C]'8![7M"C9,-!3QAG MLEI*G:T'.(F.;4ICIWF2(@LFYJ_"#];7:5SV4*=QU>[T7L/6'E:2W8WH M:NJR*;9X@MN 0!?)#8)\T':1DM\+VU*_:NP*=A_9 \1'Y%6F_779!1:G+N44 M,#;F^@A;L 35="X(5LI:;L-YO)SDUUJA'O,*(C@5;'2(8[L<[07/!$,H0AA' MY!XZ(UJ:"[F2H6W#BWOC?8GE%AJ?KX?CVG3X)%_B)=*0OLQY MQ0#H$^@[,O!B =02:\W7*'&^)D)1/O\]"<4";/G"N=32J8--< C@'#B])Z@]&%"(U/?1WA_4077;(,' M'C&),[(M@I8L/(UV11&T=[FT3A>UP4VZ'FST.W@F9E#/!P-EWNN6I=LNV"SV M7KO^Z[8[Q!;](=\^G0@IP%:ZD^ZF46/BF/8BH*+E)]^ZA\^?+COMX8!_W ?U M#5;"367;2<&>J5_@^=;]V)'OQ[Q:C- Z;Z[B79A=+#9N:F?#\;GV_'!(W:P! MK? FJTJJG%<*#_JE34,(I:#K_BKWWLOFNHA+$1&O;$]88[R8\[D?39WW[_31 M"Z).;5/,4=S):JM>.[U$$&LU.E>=5A<2GO/T57H7T3L/"/S55NEU0=8B@O3= MDO]#%)F5>&E>G':+%Y?]BZ_']/G2C"E*I[X( M#S:2DL>X4^.Y*\W-(5E<7K1F^O.YR^_"G9JL7IVFE,U.+6N!6LP$UH\(UD<[ZX06QYE<#]ON ME6O?PVJ\Q84X]XU.]EOV\U!]@5H4M[*W1D.RVCS?PM0&3TH<3U]LT0NA7S25XN[RT&]5L M'35;JEY^OKS*87F%<8*$LODM\MG?JL?G-H0_5R(D?"C*T(MLVE,;>'%5>#;E M:J3HLHXW6:8=W;^M^N"6.BNE\;1Y>J MUG]NXBE.9XB=($X<,'DAV/7,4U4V3>M!6I/58V+B&>2P3XSU_J)I.(Y,0P_/ MH]'_0PH]&4PFO=:DF.7%YRMT3-B\A0B(0K24II5+Q<*N<;2?JV1D=EY]<\K,!6*@UFRPD"/] 78?$.,@ M[Q<-[C*M05. XR(,X9;?-H!(W)Z)<<)Q45%;896_:V7KX?)5;#G!'YTK.?,8 M9Y@:X DU%Q7T!<@3)++DAM\+XK4O+N4P3Z)&-;5\?\/B_5VQ^64ROCSY-CYY M6O 9KG3V;=LDV)('4-8\822SC27+FYG2QZW>+Z:"\,R5PL@44[-^\HIM#)461<%]3VEB.K-#E*U;!HZ[K^R9XXHK?=O.D\MWXZI)9:0 M"DK)E_\;.AV49+JV2768!VMX )TW4BI>_W] MW;3=Z_N/OK^UON?C];W%V)2XCVK]^?>L6CX]SXW=_%MH?>$!K=^@\*?6?8VD MWZQIR3U&H]W[33">*LTP.FT;OA<(R,5B8OP] M[NYBTK?-/;;_5*&LS?D[R&5=R^(/<;Q$-*+>LTUUB.\O_7;+^SD;T:"#)\^5 M4]E0L^4I@MT4[C596UMT4@P>_PBZW8&EKB>Z$Z\7/V8_Y9P=_T M'^/2TTZH1>8LLL4609JLMAI7KR#AX)S63R1D;&] M1\%Z>^;Q"'"(@VRW@GY15:6A-$&K+4,$T2317R!=5L$!_1C-1D0<6%LO45.& M "U$X(+"(1JZ]HR/1"SNB+(U9L@@ VIYI_&\TF$V'P24:W5#[R"N/( L>B; M,Z;4F+YQIW?%6;9X$H+Y?4YB5H]LD@483B2"N@=_BSF<_I[7*&T8HZ?M^>Z6 MDVG9S22_7->GOI?:#Q'9%/@#U]:P"1:V";NS9C$#GI=L!G;=L MF4U-&9&]@'ZY,X3D83OJE=;E868Q\0F!RUP(Y#,*J(7R6D ]F(-+[F'MAU[4 MPI8NJIA8EU?D16?QV04#NP;S]H2,;:F7J5S8A-)/,I% H<('Y>.NKWGN M[YE7V+28S-6[UO:$*VRA*#KV"EOHBMOK7F%[)+U_5$0"\D>8M^]34=L DB0: M&1)L,KSU6MZC5P(+\D!!'%EAROTKBAO878+'J3X!O04*'4EQ&&-ARPQN8GS! M3:LP;>'YV7EJWK^X*,*ZIY47U\Z A !^>('WVSQ9TJ^*KQJ@4CJK/)8&;R.I M_.HDR3/RJ"&NK[!T?"XI[MC^/!6Y79:LMH7"=U8.MB1YB;U__U)2U>S'C6;Y M7OFX#\$7FX*[Q\B15QI<6'&7OPFUY9-C$VY MM!!4MUTGC?:"[HGX[@=R%0GHDU7@)54'0 W5Q2HW(M2%%6< HA$G'0;H_XKY M[ $$,.(OPL,A+)MB2766]S#P1*QJHFLY#7T^)+K$HK WEA,Q'\ ]-+F0*TQ M)2 [+0N$KNB032O96%(N]%YB ._H58G%DAPJ>F[=Q/:#T0,(81-XXBW;>VRJ MCY8,163@D=7VFP(BTJ@G#I!L9]0-TG@914.C*R<0:!>PA3$$*W84@12F&A+F MP+4GLI\C8@7OM(FO!L1(1.8@GUT.\^A; PT1/9D[7@ #\8-NVD"1[>FL6@IT MEDW[=R*WXG9"!\4&6W 7LJ\ 2&N(<,;%L8PHZ:)^@0-IUA$2@3@0S"UJ8JG MMBF##:_4(<9;A(O@1H;NM)NI*$)5,(FY1N(RA## MIIQ!$4Y!Z%]#.(&T!!X*0,RG7*Y+Y60RK#JUI\NI')$]6+#)EY+9-N2J)AK MTC]I.!1#_T;H\,8Q4O1JM%BI%#\VV256BF7@S0*HYC)CE >6)_Y28P0&R=X^ MJ-JB<^]ANWO&?HC1M\3TJMQL'(K8L%>,O&] \8F:4W*JEC.46S(OEU-*>L0G MR:IPLRB%KJ1G[OB>6=RV-B*A)Z@M?JWRSZ-$*]D]Y-3#NE0Q;\G.)"?GY-G@,EA$EJ^R_L4]\E^+5H[F_^JSO1[.MW6R66M=],1GR/Z>UO*V@$) M_VC85:C*Z15AOT^IZZ]Q&]L&B;AM@P,D-K=#7Q"0Y5MC"MF3CKU$0H1_WI\S'4>+ M2FPE(,AL2"D,6%5DR49/6%EM?-841@ M6$'1;_SL=HER@[ /3U7DR-"WU^D=CX0]1&CN=86?81G4DP>+'.S8C-NF/7U7 MG?XK^[^>&/\1X8M%6!]1,D"K:H;WF:9X!_O?4+EX/#/4/J*V(VOL%22OWOX, MB>([YUUQUZTXC<]U>_,@W;>WH M[+[7L^GO7\;=<]HO=MVC2\Y4O8/O?KOF=UV-,K?&+M3R"6TUOV6-LYO%:1WG MYV.=G3GGQ4YS<5\_N[O_?8T?-' MA;/%I?YY.&ZUVQVKI=T&ZQ>'L^4DTP7 M?]6T^G7?&'__ZBB?;XSQ'Z7AY.*H>/;5*AR/)Q?-MNIFQYF[:>N"=QO7:H'J MW;/"Y\:I4CA7\'EI?-[XSJX=S2T,RB>GLQ^774?_Y$DD(S[R+O^G!GQB5O\? M4$L#!!0 ( !*%K5A(2"K-7@P !(E 6 =&TR-#$T,C,T9#%?97@Y M.2TQ+FAT;=5::W/;-A;]KAG]!ZQG-V//T++LQ$W]6,\ZB=-ZUDTEP<"Z?'D^I$3*4;:UP.M\Y. M7YU=?)KHD:[$T=%@_W3O%02Y?K)$._Y$K*RV=?:L&/GR9'76EPK#5X'H@SHO"UD6*R_O2Z]]U,>[W9)&):Z=37 B; M8YM"6R?>V4KY]1I^%5E_JWVE\WF\J8M,T:+#P:$N6('&4'^V %MGV[=U4.S66E:()1:I+:82<0I>*AAX-,.9?3:3=%UZEM<,& M'',BJQ7,_7P(J1="\:/6+KH0LM_#TH^\A9&IFB)^1&$K@7VUAV98KT94.5;M MEG;0E<;RYRG+L'_T'&Z5'F(I#,N6=EL>WFZ[[>MTTBK-1J.0Z$@HWL>'S9R! MN,.RGS&'4Z53'L)#D@**I4Y)KTA#DH<,3]+2[^4-V.0''9/GSDYY'-9[U+;V M9KZ(GWYOR56'PW9>$/#)VMH+]:E4:<61)U)C(9(M.!L.O@_9D A?CW[#&!Z! M9$+^N3F/I2526V2PH"T\[]#OA2UFVA@Q@GX49(V'6'$" $2!&,TYT& >K$+Z MQ'A,UD3YC]9DV"SD$WMS7$LGBPIAM;WDG1^:^XNPIEU^T6:*!2KH=N>@0R+> M21(:_CGWWJ::KWCEBIXK%>8U:L3M%%09S5G:=J-@V$)5%*@VQ1"_\-$3>S?+ MU3X8',&KU+2K_3/G26RX!<%-4[X;/']YV.10O[<^B0X.*9#RVAB6!M9-86ML M5%BHY&O'&$&HPGN14_@.J>BEX="3P,9,C2KA%TD1Y>WWX&5?3Z>([&SPU7#Z M3ZZ2+? O I_T=%IDFWE:1UX+H2 MSH)1!*4QXFB$X2-EM'H,GH7M/]80)->XU@4DJ>H8<*-ZCKFT,$31[ >$Y4T- M-^R_>'&^%LWZ/8(S$G_[8$?8NO(Z4Y\7S'(=@,^+)C?N![>#YG%,#Y(BM=,R MRL%5XT:-:\/Y(&XW"]/%DPUFGDR/"X2B0"YI:1B=9PA(IG*F0@&I:\J,VF94)6BJ#:A//F8&!''R]H1=% M"+:G"IVFUF6= M^.%(?GZ8;O0SQ<[*5GXB 3;D1P(;SA<"J.!2"FRO\)S\1*X%C:UD" &.CL4P MI!='2R>(8F&-$/LG>^MOP'2QV?D((+&!D/Y5;/_;1/&7,'84=ZQ%:-3O&3UE M<"BEJPJ$QT27"<6]%)E^Q'6 \$E@( R6C$6S@BY!C8#$6CH*,\2;@[ZH!*H8 MR[%JX2>WQMA99$NHZC67&B"QY!(_JL&DD K*'_=[E\6C\A7!2@(EE!O/$W%> M@W39"N(DP89OK44O)],'.6:">J-05RX\P5L"LC15XBT:$H(I;OHFTDWE7Q+V MW\;EB/?7DLLK^B#@D&/?O+5N)EVV>V7M UTS^C->?Z,<_'8)SW#: "G%F 3E M$# $_1"^53PVEN ["2$I%4XBH UE21JFD$?3F6BZQ0H-;R"DC]$]5;*(#0== M7L=NK0/Y5_@S#F7S1F'M*14!!N[]HZ/#!')01N5B-M'HNP(;FZ.O -$!W(^T MT=6?H59YP0T>R'[4-S1!/HG: M+=H)E#I-;1QH0_.P>:2!,$6VJ8>5FTA_/>WNN!"'^'@S M&D8(NL!P'AAFI&M=$2IS:NH,/AVA$)!-J;0V8%?9I&LIR=6"O->V@WD=NK2( M3;1DOY?S:8,&V "\R)&!O>9K"@V+4/DEA!R0W\&*!6R!;1.$K*]-%09# H"K M"F[+-)=S,H/#=H!49F$4#T%"CB8P4>I_$!E2/-(.%8?10P%TYC7K(OR&2+"S MH!:94X*CDC=E2IG+%(TNT M"WAXF\V>K)J'/*/;T@5.B&K%R9_T>PM9:,]"Z6 #;-F1@+@2@V%9EMDI7:( E/SVLOR0&)CJ<"2,&O6)V5I $>/0OU&1V3G MZ&%.UFOZ!)-0T57\G=74QM"0U@+,D0GC4,U!7?F, >PY=BP1?_EHI#5?PS(6 M!'I!"U#BPL/V@.O%L'O Q<@>.M!*?J*EB"R"!;2,T_A0!<;)JW?53%M:J&KFPQDRB=Y(!\EL#,ZU.9(9 ?8%%:; MI($'.O;QE4T?FE87.$B,T5ERMU^.Q;&Q(ZBJ2C(&VC'"; M3@1TJ5@\(!9X TIA2BU<;FI"8\YH$AQF=18>@[Z.[/,[5 ]:M%DCQTZG0.R: MG JJ!_[A@A5]. :)1FR ?8V#2ELI1DS!K31:ZC1H+M-&$CCHD:$3O@P4&,N/ M*?81)>OSL27(W;PCN0C6/.$-%8F,^+SJ'%DVV-&9WVC5C1K.H*!2Q*U^[_7[ MGR_?[.X?(;:1=02/#:B^GD@XP(G]?9%K$YG1$RDI(3JU<;XADG/B^67#\[NH MNI!NN?)P11FIB@1(98DFV?"9?C,FEKE%O/,^OJ:##TI]; SVH0P10T/]CW!R MUM9AG[1: FY-M*M"K2;), O^48CA@C5H R2=R&(S"$1:**4=:5[P0BNC@2FJ+NI5GU85?6',_4VL% ME=J3D'0 9T'AW(H(%8 J= Y%T(INT(<#$W"V!X "';YV@&>#_QWU=8J)VGKG M1\Y&*=6@(D%>JH!N;\FA"K6,>6\?(7+C>+S;L^)(S MIXN>[8NC%<1CEN\,^=.H\"7L',@P#U)[;AX92+0XNZ.A- M9ZHA$'K:>)!,(RO>))4UO24*'(<4;U@\YFS@[>$09%.C-A#72*2EEB(ZI\-Z M8@5 3@>M "XH8PRF"+;8K726&(A?5+!K)1_X18@=F8;&4!VJ<9E"P+K,*+TL M9=NC1A=.2?146* 1K1OP:#;A=ZR(VV50*3!Y:6"4*D.[8VP92"[V81?-T"7] MOYT;AR\.V"=0XS6=,Z35\5<]X-@ZNU-TM%5*U.T*!:).4%"URN.;;B(.[W,P M&.6^IEKW9YRF3'<,58G6#\QQJE0V'9$_$^ />QN**TW=V-W^R?GCF-W*EIAQ M4+:?U^R.; 42="R^HWLHC\C/]MXK0V1V'[+0 7\&>58_MBF7OJTYW<.>S?8= MH?=(ZB#9W]/23Q;"4# M #4"P $ @ $ :65P+3(P,C0P-3$S+GAS9%!+ 0(4 M Q0 ( !*%K5@M$PV)_0H ("& 4 " 5,# !I97 M M,C R-# U,3-?;&%B+GAM;%!+ 0(4 Q0 ( !*%K5CZ*=R/4P< ,Q7 4 M " 8(. !I97 M,C R-# U,3-?<')E+GAM;%!+ 0(4 Q0 M ( !*%K5C9*)N$S!, *QD 2 " 0<6 !T;3(T,30R M,S1D,5\X:RYH=&U02P$"% ,4 " 2A:U82$@JS5X, 2)0 %@ M @ $#*@ =&TR-#$T,C,T9#%?97@Y.2TQ+FAT;5!+!08 !0 % + $8! "5-@ ! end XML 17 tm2414234d1_8k_htm.xml IDEA: XBRL DOCUMENT 0000813762 2024-05-13 2024-05-13 iso4217:USD shares iso4217:USD shares false 0000813762 8-K 2024-05-13 1-9516 ICAHN ENTERPRISES L.P. 16690 Collins Ave PH-1 Sunny Isles Beach FL 33160 305 422-4100 DE 13-3398766 false false false false Depositary Units of Icahn Enterprises L.P. Representing Limited Partner Interests IEP NASDAQ false